Mark W. Matkovich, State Tax Comm. v. CSX Transportation

Davis, Justice:

The petitioner herein and petitioner below, Mark W. Matkovieh, West Virginia State Tax Commissioner (“Tax Commissioner”), appeals from an order entered August 24, 2015, by the Circuit Court of Kanawha County. By that order, the circuit court affirmed a January 23, 2015, decision by the Office of Tax Appeals, which found that the respondent herein and respondent below, CSX Transportation, Inc. (“CSX”), is entitled to a credit under W. Va. Code § ll-15A-10a (2003) (Repl, Vol, 2010) for the sales taxes it paid to other states’ subdivisions on its purchases of motor fuel therein.…